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Cited by 306

The DOI matches its Crossref record; 37 of the 37 references it cites were found in a registry or an index.

Accounting Standards, Financial Reporting Outcomes, and Enforcement

Open access
HOLTHAUSEN, ROBERT W.·2009·Journal of Accounting Research
DOI 10.1111/j.1475-679x.2009.00330.x
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Abstract

In this paper, I draw parallels between the literatures on the effects of law on the financial development of countries and on the effects of accounting standards on financial reporting outcomes. My central thesis is that these literatures are complementary in terms of what they have to say about understanding the effects of law, regulations and accounting standards on economic and financial reporting outcomes. Moreover, both literatures suggest that U.S. securities laws and financial reporting standards have taken a more regulatory direction over time. I then take these themes and draw implications for the effects of the adoption of International Financial Reporting Standards (IFRS) around the world at the time of adoption and over time.

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Crossref · 10.1111/j.1475-679x.2009.00330.x

Cites

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Metadata

Authors
HOLTHAUSEN, R. W.
Venue
Journal of Accounting Research
Publisher
Wiley
Published
2009-03-11
Volume
47
Issue
2
Pages
447-458
ISSN
  • 0021-8456 (ISSN-L)
  • 1475-679X
DOI
10.1111/j.1475-679x.2009.00330.x
OpenAlex
W2007502213
Cited by
306
References
37
FWCI
70.59
Type
journal article
Language
en
Open access
green

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CoChat. (2026). Citation check: Accounting Standards, Financial Reporting Outcomes, and Enforcement. https://app.cochat.ai/papers/10.1111/j.1475-679x.2009.00330.x
The paper
HOLTHAUSEN, R. W. (2009). Accounting Standards, Financial Reporting Outcomes, and Enforcement. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2009.00330.x

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.